Kar ve zarar ortaklığı belgelerinin özellikleri nelerdir?

  • strict warning: Non-static method view::load() should not be called statically in /home/hissesen/public_html/modules/acquia/views/views.module on line 823.
  • strict warning: Declaration of views_plugin_display::options_validate() should be compatible with views_plugin::options_validate(&$form, &$form_state) in /home/hissesen/public_html/modules/acquia/views/plugins/views_plugin_display.inc on line 1684.
  • strict warning: Declaration of views_plugin_display_page::options_submit() should be compatible with views_plugin_display::options_submit(&$form, &$form_state) in /home/hissesen/public_html/modules/acquia/views/plugins/views_plugin_display_page.inc on line 457.
  • strict warning: Declaration of views_plugin_display_block::options_submit() should be compatible with views_plugin_display::options_submit(&$form, &$form_state) in /home/hissesen/public_html/modules/acquia/views/plugins/views_plugin_display_block.inc on line 184.
  • strict warning: Declaration of views_handler_field_broken::ui_name() should be compatible with views_handler::ui_name($short = false) in /home/hissesen/public_html/modules/acquia/views/handlers/views_handler_field.inc on line 243.
  • strict warning: Declaration of views_handler_argument::init() should be compatible with views_handler::init(&$view, $options) in /home/hissesen/public_html/modules/acquia/views/handlers/views_handler_argument.inc on line 699.
  • strict warning: Declaration of views_handler_argument_broken::ui_name() should be compatible with views_handler::ui_name($short = false) in /home/hissesen/public_html/modules/acquia/views/handlers/views_handler_argument.inc on line 724.
  • strict warning: Declaration of views_handler_sort_broken::ui_name() should be compatible with views_handler::ui_name($short = false) in /home/hissesen/public_html/modules/acquia/views/handlers/views_handler_sort.inc on line 82.
  • strict warning: Declaration of views_handler_filter::options_validate() should be compatible with views_handler::options_validate($form, &$form_state) in /home/hissesen/public_html/modules/acquia/views/handlers/views_handler_filter.inc on line 584.
  • strict warning: Declaration of views_handler_filter::options_submit() should be compatible with views_handler::options_submit($form, &$form_state) in /home/hissesen/public_html/modules/acquia/views/handlers/views_handler_filter.inc on line 584.
  • strict warning: Declaration of views_handler_filter_broken::ui_name() should be compatible with views_handler::ui_name($short = false) in /home/hissesen/public_html/modules/acquia/views/handlers/views_handler_filter.inc on line 608.

Kar ve zarar ortaklığı belgeleri, Türk sermaye piyasalarına 1992 yılında girmiştir. Çıkarılmalarındaki temel amaç, sermaye piyasalarında değişime konu olan yatırım araçlarını çeşitlendirmektir. Kar ve zarara ortaklık hakkı vermekle birlikte hisse senedi sayılmazlar, çünkü sahiplerine mülkiyet ve şirket yönetimine katılma hakkı vermezler ve belirli bir vadeleri vardır; vade sonunda anaparayla bilikte kar payı ödemesi yapılır.